Sole v Henning (Valuation Officer)

Subject Matter

LANDS TRIBUNAL — Jurisdiction — Appeal from local valuation court — Onus of proof before Lands Tribunal — Lands Tribunal Rules, 1956 (S.I. 1956, No. 1734), r. 45 (4).

RATING — Rates and rating — Assessment — Rateable value — Purchase price — Whether relevant in arriving at notional rent — Valuation for Rating Act, 1953 (1 & 2 Eliz. 2, c. 42), s. 2 (2).

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